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HMRC internal manual

Double Taxation Relief Manual

Kuwait: Artistes and Sportsmen


Entertainers and sportsmen may be taxed in Kuwait in respect of their personal activities exercised in Kuwait (Article 17(1)) unless the visit of the entertainer or sportsman is substantially supported from public funds of the United Kingdom (Article17(3)). Likewise, income derived by a non-profit making organisation from entertainment or sporting activities will be exempt from Kuwaiti tax, provided the income is not available for the personal benefit of the members of the organisation.